{"id":37405,"date":"2016-07-14T09:49:23","date_gmt":"2016-07-14T09:49:23","guid":{"rendered":"http:\/\/www.tressis.com\/blog\/?p=23331"},"modified":"2022-04-01T14:50:50","modified_gmt":"2022-04-01T12:50:50","slug":"los-65-anos-la-edad-oro-fiscal","status":"publish","type":"post","link":"https:\/\/www.tressis.com\/ca\/blog\/los-65-anos-la-edad-oro-fiscal\/","title":{"rendered":"Los 65 a\u00f1os: La edad de oro fiscal"},"content":{"rendered":"<p>No se equivoque, se\u00f1or contribuyente: la edad, en nuestro ordenamiento jur\u00eddico, es un factor determinante que puede contribuir a que su factura fiscal se reduzca de forma relevante.<!--more--><\/p>\n<p>Por ejemplo, en el caso de los menores de 21 a\u00f1os, muchas de las comunidades aut\u00f3nomas establecen beneficios fiscales importantes a la hora de tributar por sucesiones y donaciones.<\/p>\n<p>No obstante lo anterior, la edad estrella de nuestro ordenamiento fiscal son los 65 a\u00f1os. Si usted tiene 65 a\u00f1os o m\u00e1s, sepa que puede contar con los siguientes beneficios fiscales:<\/p>\n<p>&#8211; No genera ganancia o p\u00e9rdida patrimonial (es decir, el contribuyente no deber\u00e1 integrar en su IRPF) la renta que se ponga de manifiesto con ocasi\u00f3n de la donaci\u00f3n de empresas o participaciones que tengan derecho a la exenci\u00f3n regulada en el art\u00edculo 4 de la Ley 19\/1991, de 6 de junio del impuesto sobre el patrimonio.<\/p>\n<p>&#8211; Estar\u00e1n exentas del impuesto las ganancias patrimoniales que se pongan de manifiesto con ocasi\u00f3n de la transmisi\u00f3n de la vivienda habitual del contribuyente. Conviene advertir que esta exenci\u00f3n se aplica tambi\u00e9n en el caso de transmisi\u00f3n lucrativa (donaci\u00f3n) de la misma.<\/p>\n<p>&#8211; Podr\u00e1n excluir de gravamen las ganancias patrimoniales que se pongan de manifiesto con ocasi\u00f3n de la transmisi\u00f3n de cualquier elemento patrimonial (acciones, inmuebles, fondos de inversi\u00f3n), siempre que el importe total obtenido por la transmisi\u00f3n se destine en el plazo de seis meses a constituir una renta vitalicia asegurada a su favor. La cantidad m\u00e1xima total que a tal efecto podr\u00e1 destinarse a constituir rentas vitalicias ser\u00e1 de 240.000 euros.<\/p>\n<p>&#8211; En el caso de que contrate una renta vitalicia, solo tendr\u00e1 que tributar por el 24% del importe total del rendimiento de capital mobiliario generado por la renta vitalicia, o lo que es lo mismo, no deber\u00e1 integrar en su IRPF el 76% del importe de rendimiento generado.<\/p>\n<p>As\u00ed las cosas, si esta en esa situaci\u00f3n creemos oportuno que aproveche las ventajas fiscales que el sistema legal le otorga a los efectos de planificar correctamente la gesti\u00f3n de su patrimonio.<\/p>\n<p><center><strong>Lina Marcela Guerra<\/strong><br \/>\nDirectora Planificaci\u00f3n Patrimonial y Fiscal<\/center><\/p>\n<h6>\u201cEl contenido de este documento no constituye asesoramiento, sino que es meramente divulgativo. En particular, cualquier decisi\u00f3n o actuaci\u00f3n relacionada con el contenido de este, deber\u00eda ser objeto de an\u00e1lisis espec\u00edfico y adecuado a la situaci\u00f3n particular de que se trate\u201d<\/h6>\n","protected":false},"excerpt":{"rendered":"<p>No se equivoque, se\u00f1or contribuyente: la edad, en nuestro ordenamiento jur\u00eddico, es un factor determinante que puede contribuir a que su factura fiscal se reduzca de forma relevante.<\/p>\n","protected":false},"author":4,"featured_media":33778,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[8561,8558],"tags":[581,1012,1454,2117,2695,2815,3013,3172,3511,3679,4457,4458,5468,5598,5654,6422,6863],"class_list":["post-37405","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalidad","category-jubilacion","tag-beneficios-fiscales","tag-capital-mobiliario","tag-contribuyente","tag-donaciones","tag-factura-fiscal","tag-fondos-de-inversion","tag-gestion-de-patrimonio","tag-herederos-irpf","tag-inmuebles","tag-irpf","tag-no-genera-ganancia-patrimonial","tag-no-general-perdida-patrimonial","tag-reduccion","tag-rendimiento-generado","tag-renta-vitalicia","tag-sucesiones","tag-ventajas-fiscales"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - 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